Automatic exchange of information (AIA)

Topic area:
Status: 19.04.2017 |
Archiviert
Key words:
Regulatory reporting
Initiative
Official name
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
Type
Standards
Level 3 / Other
Initiator
OECD
Submitted
13.02.2014
Doc. code
-
Summary
Status
Status

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Current version
Final version
27.03.2017
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Amendment of mandatory automatic exchange of information in the field of taxation (DAC 6) (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard (non-binding, INT)
2023 amendment of the International Standards for Automatic Exchange of Information in Tax Matters (non-binding, INT)

Source: OECD, Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition, 2017